1.1 A bill for an act
1.2 relating to taxation; sales and use; providing a refundable exemption for
1.3 construction materials used in certain projects in the city of Albert Lea.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. CITY OF ALBERT LEA; SALES TAX EXEMPTION FOR
1.6CONSTRUCTION MATERIALS.
1.7 Subdivision 1.Exemption; refund.(a) Materials and supplies used or consumed in and
1.8equipment incorporated into the construction, reconstruction, upgrade, expansion, renovation,
1.9or remodeling of ice rinks in the city of Albert Lea are exempt from sales and use tax under
1.10Minnesota Statutes, chapter 297A, provided that the materials, supplies, and equipment are
1.11purchased after April 9, 2024, and before January 1, 2027.
1.12 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
1.13297A.62, subdivisions 1 and 1a, applied and then refunded in the same manner provided
1.14for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds
1.15for eligible purchases must not be issued until after June 30, 2024.
1.16 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1
1.17is appropriated from the general fund to the commissioner of revenue.
1.18 EFFECTIVE DATE.This section is effective retroactively for sales and purchases
1.19made after April 9, 2024, and before January 1, 2027.
1Section 1.
REVISOR EAP/DG 25-0457003/04/25
State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 2153
NINETY-FOURTH SESSION
Authored by Bennett03/12/2025
The bill was read for the first time and referred to the Committee on Taxes